1. The law requires you to obtain planning permission if you are changing the usage of a premises from residential to nursery usage. We strongly recommend that you contact your local authority in relation to this. All alterations to a Nursery premises must comply with the regulations under the Building Control Act 1990.

2. Fire Services Act 1981 This act places a duty on persons `having control over premises to which this section applies to take all reasonable measures to guard against
the outbreak of fire on such premises and to ensure as far as is reasonably practicable the safety of persons on the premises in the event of an outbreak of fire' (see Guideline 9).

3. The Health and Safety Authority, set up under the Safety, Health and Welfare at Work Act (1989) states that `Employers' (including self-employed persons) are primarily responsible for creating a safe and healthy workplace. (A Short Guide to Health and Safety Law, HSA)

As a business you are legally required to declare for tax under the self-assessment scheme.

5. You are legally obliged to register as an employer and to deduct tax and PRSI under
the PAYE/PRSI scheme.

6. If the business is carried on under a business or trade name, you are obliged to register your business name in the Companies Office. If you trade as a company, you are obliged to comply with the Companies Act 1963-1992 and in particular file all statutory returns with the Registrar of Companies.

Additional german informations can be found here.